Basith Khan, Hyderabad V. ITO, Ward 7(1), Hyderabad

MA 256/HYD/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6634 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 27-05-2011
• Assessment Year: misc
• Appeal Filed On: 24-12-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B V PRASAD REDDY
• Assessee Lawyers: K C DEVADAS
• Keywords: Application of stay; Extension of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENTA ND SHRI CHANDER POOJARI, ACCOUNTANT MEMBER MISC. APPLICATION NO.253/HYD/2010(IN STAY APPLICATION NO.66/HYD/2010 IN ITA NO.649/HYD/2006) : ASSE SSMENT YEAR 1998-99 MISC. APPLICATION NO.254/HYD/2010(IN STAY APPLICATION NO.67/HYD/2010 IN ITA NO.650/HYD/2006) : ASSE SSMENT YEAR 1999-2000 MISC. APPLICATION NO.255/HYD/2010(IN STAY APPLICATION NO.68/HYD/2010 IN ITA NO.1294/HYD/2008) : ASSE SSMENT YEAR 1998-99 MISC. APPLICATION NO.256/HYD/2010(IN STAY APPLICATION NO.69/HYD/2010 IN ITA NO.1295/HYD/2008) : ASSES SMENT YEAR 1999-2000 M/S. BASITHKHAN & OTHERS, HYDERABAD. ( PAN- AAAAB 7211 B ) V/S INCOME-TAX OFFICER, WARD-7(1), HYDERABAD. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI K.C.DEVADAS RESPONDENT BY : SHRI B.V.PRASAD REDDY O R D E R PER G.C.GUPTA, VICE PRESIDENT BY THESE FOUR MISCELLANEOUS APPLICATIONS, ASSESSE E HAS REQUESTED FOR EXTENSION OF STAY, WHICH EXPIRED ON 3 1.3.2011. MISC.; APPLICATIONS NO.253 TO2569.HYD/2010 ( IN STAY APPLICATION NO.66 TO 69/HYD- -/2010 IN ITA NO.649/HYD/06 & THREE OTHERS) M/S. BASITHKHAN & OTHERS, HYDERABAD. 2 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THA T THE TRIBUNAL HAS GRANTED STAY UPTO 31.3.2011 VIDE ORDER DATED 15.10.2010. HE SUBMITTED THAT SINCE THE STAY HAS A LREADY EXPIRED, THE STAY MAY BE EXTENDED FOR A FURTHER PERIOD OF SIX MO NTHS. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, HAS OPPOSED THE SUBMISSIONS OF THE LEARNED CO UNSEL FOR THE ASSESSEE. HE SUBMITTED THAT THERE IS NO MISTAKE AP PARENT FROM THE RECORD IN THE ORDER OF THE TRIBUNAL DATED 15.10.201 0 GRANTING STAY TO THE ASSESSEE, AND ACCORDINGLY THE PRESENT MISCELLAN EOUS APPLICATIONS FILED BY THE ASSESSEE ARE NOT MAINTAINABLE. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FI ND THAT THE TRIBUNAL HAS GRANTED STAY IN THESE CASES VIDE ORDER DATED 31.3.2010 FOR A PERIOD OF SIX MONTHS, WHICH EXPIRED ON 30.9.2 010. ASSESSEE THEREAFTER FILED ANOTHER SET OF STAY APPLICATIONS S EEKING EXTENSION OF STAY FOR THE ASSESSMENT YEARS 1998-99 TO 2001-02 FO R A FURTHER PERIOD OF SIX MONTHS. THE TRIBUNAL VIDE ITS ORDER DATED 15 .10.1010 EXTENDED THE STAY GRANTED TO THE ASSESSEE FOR A FURTHER PERI OD OF SIX MONTHS BEYOND 30.9.2010. THIS EXTENDED PERIOD OF STAY EXPI RED ON 31.3.2011. WE FIND THAT THE ASSESSEE HAS REQUESTED FOR EXTENSI ON OF STAY BY FILING THE PRESENT MISCELLANEOUS APPLICATIONS AND HAS CLAI MED THAT THESE MISCELLANEOUS APPLICATIONS ARISE FROM THE STAY APP LICATIONS NO.66 TO 69/HYD/2010 WHICH WERE DISPOSED OFF VIDE ORDER DATE D 15.10.2010. WE FIND THAT NO MISTAKE APPARENT FROM THE RECORD CO ULD BE POINTED OUT BY THE ASSESSEE IN THE ORDER OF THE TRIBUNAL DATED 15.10.2010 EXTENDING STAY GRANTED TO THE ASSESSEE UPTO 31.3.20 11. MISTAKE SOUGHT TO BE RECTIFIED SHALL HAVE TO ARISE OUT OF THE IMPUGNED ORDER OF MISC.; APPLICATIONS NO.253 TO2569.HYD/2010 ( IN STAY APPLICATION NO.66 TO 69/HYD- -/2010 IN ITA NO.649/HYD/06 & THREE OTHERS) M/S. BASITHKHAN & OTHERS, HYDERABAD. 3 THE TRIBUNAL, SO AS TO FALL WITHIN THE SCOPE OF S. 254(2) OF THE INCOME- TAX ACT, 1961. REQUEST OF THE ASSESSEE SEEMS TO BE FOR EXTENSION OF STAY FOR A FURTHER PERIOD WHICH COULD NOT BE CON SIDERED AS CONSTITUTING A MISTAKE APPARENT FROM RECORD IN THE ORDER DATED 15.10.2010 PASSED BY THE TRIBUNAL. THE PRESENT MIS CELLANEOUS APPLICATIONS PREFERRED BY THE ASSESSEE SEEMS TO BE MISCONCEIVED, SINCE THE ASSESSEE COULD NOT POINT OUT ANY MISTAKE IN THE ORDER OF THE TRIBUNAL DATED 15.10.2010 EXTENDING STAY TO THE ASS ESSEE FOR A FURTHER PERIOD OF SIX MONTHS BEYOND 30.9.2010. ACCORDINGLY , WE HAVE NO HESITATION IN HOLDING THAT THE PRESENT MISCELLANEOU S APPLICATIONS ARE NOT MAINTAINABLE. THEY ARE ACCORDINGLY REJECTED. 5. IN THE RESULT, ALL THE FOUR MISCELLANEOUS APPLI CATIONS PREFERRED BY THE ASSESSEE ARE REJECTED. ORDER PRONOUNCED IN THE COURT ON 3.6.2011 SD/- SD/- (CHANDRA POOJARI) ( G.C.GUPTA ) ACCOUNTANT MEMBER. VICE PRESIDENT . DT/- 3RD JUNE, 2011 COPY FORWARDED TO: 1. M/S. BASITH KHAN & OTHERS, 12-3-37/8/3/A, MURADN AGAR, MEHDIPATNAM, HYDERABAD 500 028. 2. INCOME-TAX OFFICER, WARD 7(1), HYDERABAD 3. CIT(A) VI HYDERABAD 4. COMMISSIONER OF INCOME - TAX V, HYDERABAD. 5. THE D.R., ITAT, HYDERABAD. B.V.S.